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The SDLT partnerships rules are complex, with many areas of uncertainty. Adam Kay and Susan Dennis (Saffery) review some of the traps to be aware of.
Many fear financial services SDRT. Suzi Evans (Alpine Edge Consulting) considers how the cause of that fear may not lie within the legislation.
The meaning of ‘land transaction’ is more important than ever. Paul Clark (Cripps) and John Shallcross (Blake Morgan) explore the issues, with examples.
Leigh Sayliss (Memery Crystal) considers the effects that changes in one linked transaction can have on others.
The SDLT exemptions for alternative property finance need to be updated to give parity with conventional mortgages. Without change, SDLT will distort the market, warns Sean Randall (Blick Rothenberg).
Target Group, Vermilion and changes to HMRC’s guidance on the double tax treaty passport scheme are among the  developments examined by Mike Lane and Zoe Andrews (Slaughter and May).
Rhiannon Kinghall Were (Macfarlanes) examines the areas of interest from 'tax day' 2021.
Lexis®PSL Tax report on the further draft legislation for Finance Bill 2021 and related materials and consultations published last week.
Card image Peter Clements, Sarah Bond, Josh Critchlow, Laura McDaniel
The tax implications of Covid-19 is something all businesses are now grappling with. Freshfields’ London tax team answers the key questions.
Card image Natalie Backes, Donna Huggard, Dan Nazarian, Michelle Robinson
Experts at Deloitte explain what's changing from April.